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Poslovodja pri enoosebni družbi je oseba, ki je po ZGD-1 ali aktih družbe pooblaščena, da vodi njene posle. Brez poslovodje družba sicer lahko obstaja, ne more pa delovati. Poslovodna oseba, ki je hkrati 100-odstotni družbenik, s svojim podjetjem ne more skleniti pogodbe o zaposlitvi, lahko pa sklene pogodbo o poslovodenju. Pogodba o poslovodenju je pogodba civilnega prava in vse obveznosti in pravice poslovodje morajo biti navedene v pogodbi o poslovodenju. Poslovodna oseba v enoosebni družbi mora biti zavarovana po zavarovalni podlagi 040 in 112, če ni zavarovana po drugi podlagi. Ob ustanovitvi podjetja, se mora takšna oseba na ZZZS zavarovati v roku 8 dni od ustanovitve podjetja. Zavarovalna podlaga 040 vključuje tri vrste zavarovanj, in sicer pokojninsko in invalidsko zavarovanje, zdravstveno zavarovanje ter zavarovanje za starševsko varstvo. Zavarovalna podlaga 112 pa vključuje zavarovanje za primer brezposelnosti. Zavarovanec – poslovodna oseba enoosebne družbe – je sam zavezanec za obračun in plačilo prispevkov od zavarovalne osnove po predpisih o pokojninskem zavarovanju. Prispevke obračuna v obračunu prispevkov za socialno varnost, ki ga predloži DURS-u na obrazcu OPSVL preko sistema e-davki. Obrazec OPSVL mora predložiti in plačati najpozneje do 15. v mesecu za pretekli mesec. Poslovodna oseba za vodenje družbe dobi plačilo na osnovi pogodbe o poslovodenju. Dohodek je obdavčen z dohodnino in sicer po lestvici, ki je zakonsko predpisana. Bruto dohodek se lahko zmanjša samo za predpisano splošno davčno olajšavo ali morebitne olajšave za vzdrževanje družinske člane. S plačanimi prispevki ni mogoče sproti zmanjševati osnove, ampak jih bo poslovodna oseba lahko upoštevala šele v dohodninskem obračunu. Tudi v sosednji Avstriji poslovodna oseba ni v delovnem razmerju, ampak ima z družbo sklenjeno namestitveno pogodbo in je tako z družbo v namestitvenem razmerju. Glede zavarovanja poslovodnih oseb v Avstriji pa velja, da so poslovodje, ki so udeleženi v družbi, lahko obvezno zavarovani v skladu z ASVG – Allgemeines Sozialversicherungsgesetz (obvezno socialno zavarovanje) ali GSVG – Gewerbliches Sozialversicherungsgesetz (socialno zavarovanje za obrtnike). To je odvisno od višine njihove udeležbe, določil družbene pogodbe in namestitvene pogodbe poslovodje z d. o. o. Na Hrvaškem pa je določeno, da če je lastnik podjetja hkrati tudi direktor in tudi opravlja funkcijo direktorja, se zanj sklene posebna oziroma ločena pogodba o zaposlitvi, na osnovi katere dobi plačilo za vodenje družbe in na osnovi katere se tudi poravnajo prispevki za obvezno zavarovanje. Če takšen lastnik ne sklene posebne pogodbe o delu, pa mora vendarle plačevati prispevke za obvezno socialno zavarovanje, če ni zavarovan že iz drugega naslova. A manager of a single-person company is a person who is authorised pursuant to the Companies Act (ZGD-1) or the acts of the company to manage its operations. The company may exist without a manager, but it cannot operate. A manager who is also a 100 % owner of the company may not conclude an employment contract with their company, but they may conclude a managing contract. A management contract is a civil law contract, which has to include all obligations and rights of the manager. A manager of a single-member company has to be insured according to the 040 and 112 actuarial bases if they are not insured according to another actuarial base. Upon establishing the company, such a person has to become a member of the Health Insurance Institute of Slovenia (HIIS) within 8 days of establishing a company. The 040 actuarial base includes three types of insurance: the pension and disability insurance, the health insurance, and the parental protection insurance. The 112 actuarial base includes the unemployment insurance. The insured person - the manager of a single-member company - is subject to payment of contributions from the actuarial basis according to the pension insurance regulations. The contributions are calculated based on the calculation of social security contributions that has to be submitted to the Tax Administration of the Republic of Slovenia (DURS) on the OPSVL form via the eTax system. The OPSVL form has to be submitted and paid by the 15th day of the current month for the previous month. For managing a company, the manager receives payment based on a management contract. The income is subject to the income tax according to the income tax scale determined by law. Gross income may be reduced only for prescribed general tax relief or maintenance payment relief. The tax base may not be reduced with contributions as they are paid, since they can only be taken into account during the calculation of the income tax. Even in Austria, a manager is not in an employment relationship, but concludes a contract with the company that is similar to an employment contract. With regard to insurance, managers in Austria, who participate in a company, have a compulsory social insurance according to the General Social Security Act (ASVG - Allgemeines Sozialversicherungsgesetz) or the Commercial Social Insurance Act (GSVG - Gewerbliches Sozialversicherungsgesetz). This depends on their participation, the provisions of the contract of members, and the employment contract with the private limited company. In Croatia, it is specified that if the owner of the company is also its director and performs the function of a director, a special or separate employment contract is concluded, which is the basis of the payment for managing the company and based on which the compulsory contributions are paid. If such an owner does not conclude a special work contract, they nevertheless have to pay the compulsory social security contributions provided they are not insured in another manner.